In the bowl of an electric mixer, cream butter and brown sugar until light and fluffy.
Add in eggs and molasses and continue mixing until the dough is combined, scraping the sides as you go.
In a small bowl, mix together flour, baking soda and spices; add to the creamed butter/sugar mixture.
Cover well and refrigerate the dough for a minima of 2 hours or overnight.
Preheat the oven to 375 degrees
When ready, scoop out dough into balls (about 1 tablespoon each) and roll the cookie dough ball in the powdered sugar until it is completely covered.
Bake the cookies for 9-10 minutes or until they are crackled and firm to the touch.
Melt the salted caramel chips in the microwave until creamy and drizzle over the cookies in a tree pattern (small at top and then go back and forth, increasing in size until you get to the bottom); dust with Christmas sprinkles if using